Amalan Pengurusan Zakat di Institusi Masjid di Malaysia: Satu Tinjauan Awal di Negeri Selangor

Zakat Management Practices of Mosque Institutions in Malaysia: A Preliminary Survey in The State of Selangor

Authors

  • Azman Ab Rahman Associate Prof.
  • Mursyid Junaidi Mohd Faisal Yeap Research Assistant
  • Muhammad Najib Abd Wakil Research Assistant

DOI:

https://doi.org/10.33102/jfatwa.vol13no1.170

Keywords:

Pengurusan Zakat, Institusi Masjid, Selangor

Abstract

Mosque institution is an important Islamic center in the context of development and management of Islamic affairs  since the advent of Islam to this day. Islamic history proves that the mosque is not just a special place for worship as it is also an operational center for baitulmal related affairs especially which are involving the zakat management. In Malaysia, the jurisdiction of Islamic affairs including zakat is under the power and administration of the State Islamic Religious Council. The privatization transformation and centralization of zakat institutions is seen to have some impact on the role of mosque institutions in zakat management. Therefore, this study will identify zakat management practices of mosque institutions in Selangor. This study will also evaluate zakat management practices in mosques related to the collection and distribution of zakat in Selangor. This study uses a qualitative approach that includes documentation method in the data collection process. The findings show that zakat management practices of mosque institutions in the state of Selangor are more focused on the opening of LZS Mini Zakat Counter as an initiative and progressive step in the implementation and management of zakat. Further study on zakat governance models in mosque institutions need to be carried out to provide a model that can be implemented to enhance the zakat management system in Malaysia.

ABSTRAK

Institusi masjid merupakan pusat Islam yang amat penting dalam konteks pembangunan dan pengurusan hal ehwal agama Islam sejak zaman kedatangan Islam sehingga ke hari ini. Sejarah Islam membuktikan bahawa masjid bukan sahaja khusus sebagai tempat ibadah malah menjadi pusat operasi hal ehwal berkaitan baitulmal khususnya yang melibatkan pengurusan zakat. Di Malaysia, bidang kuasa hal ehwal Islam termasuk  zakat adalah terletak di bawah kuasa dan pentadbiran Majlis Agama Islam Negeri. Transformasi penswastaan dan pemusatan institusi zakat dilihat sedikit sebanyak memberi kesan terhadap peranan institusi masjid dalam pengurusan zakat. Oleh itu, kajian ini akan mengenal pasti amalan pengurusan zakat di institusi masjid di Selangor. Kajian juga akan menilai amalan pengurusan zakat di masjid yang berkaitan dengan kutipan dan agihan zakat di Selangor. Kajian ini menggunakan pendekatan kualitatif yang meliputi kaedah dokumentasi dalam proses pengumpulan data. Hasil kajian mendapati bahawa amalan pengurusan zakat di institusi masjid di negeri Selangor lebih menumpukan kepada usaha pembukaan Kaunter Mini Zakat LZS sebagai inisiatif dan langkah progresif dalam pelaksanaan dan pengurusan zakat. Kajian lanjutan berkenaan model tadbir urus zakat di institusi masjid perlu dijalankan bagi menyediakan satu model yang boleh diimplementasikan demi memperkasakan sistem pengurusan zakat di Malaysia.

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Author Biographies

Azman Ab Rahman, Associate Prof.

Faculty of Syariah and Law, USIM

Mursyid Junaidi Mohd Faisal Yeap, Research Assistant

Faculty of Syariah and Law, USIM

Muhammad Najib Abd Wakil, Research Assistant

Faculty of Syariah and Law, USIM

References

Buku

Abdul Wahab, Mohamed, et al. 1995. “Malaysia” (A Case study of Zakāt Management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakāt: Dimensions and Implications, Jeddah, IRTI/ IDB.

Azman Ab Rahman, et al. 2017. Ensiklopediai Zakat di Malaysia (Siri 1). Penerbit USIM.

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Sidi Gazalba. 1975. Masjid Pusat Pembinaan Ummat. Jakarta: Pustaka Antara.

Jurnal

Ahmad Shahir Makhtar & Adibah Abdul Wahab. 2010. Pengurusan Zakat di Negeri Selangor: Isu dan Cabaran. Prosiding Konvensyen Kebangsaan Perancangan & Pengurusan Harta dalam Islam.

Ahmad Shahir Makhtar & Shofian Ahmad. 2010. Transformasi Pengurusan Zakat di Malaysia. The 4th Isdev International Islamic Development Management Conference (IDMAC 2010). Universiti Sains Malaysia, Penang. December 21st-22nd 2010.

Hairunnizam Wahid, Sanep Ahmad & Radiah Abdul Kader. 2012. Melokalisasikan Urus Tadbir Pengagihan Zakat: Peranan Institusi Masjid di Malaysia. Asian Journal of Accounting and Governance. Vol. 3. m/s: 71-83.

Hairunnizam Wahid, Sanep Ahmad & Radiah Abdul Kade. 2009. Pengagihan Zakat oleh Institusi Zakat di Malaysia: Mengapakah Masyarakat Islam Tidak Berpuashati? Jurnal Syariah. 17 (1) 2009: 89-112.

Khaf & Monzer. 1999. The Performance of The Institution of Zakat in Theory and Practice. International COnference on Islamic Economics Towards the 21st Century, Kuala Lumpur. April 26th-30th, 1999.

Marlina Ekawaty. 2010. Memperkasakan Pengurusan Zakat di Institusi: Isu dan Cabaran. The 4th Isdev International Islamic Development Management Conference (IDMAC2010). Universiti Sains Malaysia, Penang. December 21st-22nd, 2010.

Mohamed Izam B. Mohamed Yusof. 2010. Pengurusan Zakat di Negeri Selangor: Mengorak Langkah Meneraju Perubahan. The 4th Isdev International Islamic Development Management Conference (IDMAC2010). Universiti Sains Malaysia, Penang. December 21st-22nd, 2010.

Mutiara Dwi Sari & Muchtar Ahmad. 2010. Memperkasakan Zakat: Dari Pengumpulan Terus ke Pengagihan. The 4th Isdev International Islamic Development Management Conference (IDMAC2010). Universiti Sains Malaysia, Penang. December 21st-22nd, 2010.

Raudha Md Ramli, Sanep Ahmad, Hairunnizam Wahid & Farra Muna Harun. 2011. Understanding asnaf attitude: Malaysia’s Experience in Quest for an Effective Zakat Distribution Programme. International Zakat Conference: Sustainable Zakat Deelopment in the Poverty Alleviation and Improvement of Welfare of the Ummah 2011. Bogor, Indonesia: Anjuran World Zakat Forum.

Sanep Ahmad, Hairunnizam Wahid & Adnan Mohamad. 2006. Penswastaan Institusi Zakat dan Kesannya Terhadap Pembayaran Secara Formal di Malaysia. International Journal of Management Studies. 13 (2): 175-196.

Internet

Lembaga Zakat Selangor. Sejarah Lembaga Zakat Selangor (MAIS). http://www.zakatselangor.com.my/info-lzs/sejarah-lzs/ (diakses pada 2 Jun 2018).

Lembaga Zakat Selangor. Kaunter Mini LZS. http://www.zakatselangor.com.my/kaunter-mini-lzs/ (diakses pada 9 September 2017).

Lembaga Zakat Selangor. Kaunter LZS. http://www.zakatselangor.com.my/kaunter-mini-lzs/ (diakses pada 9 September 2017).

Lembaga Zakat Selangor. Kaunter Zakat Dibuka Tujuh Hari Seminggu. http://www.zakatselangor.com.my/terkini/kaunter-zakat-dibuka-tujuh-hari-seminggu/ (diakses pada 9 September 2017).

Published

2019-01-07

How to Cite

Rahman, A. A., Mohd Faisal Yeap, M. J., & Abd Wakil, M. N. (2019). Amalan Pengurusan Zakat di Institusi Masjid di Malaysia: Satu Tinjauan Awal di Negeri Selangor: Zakat Management Practices of Mosque Institutions in Malaysia: A Preliminary Survey in The State of Selangor. Journal of Fatwa Management and Research, 13(1), 155–162. https://doi.org/10.33102/jfatwa.vol13no1.170

Issue

Section

Seminar Papers

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